In Re Cobb

MEMORANDUM OPINION

STEPHEN C. ST. JOHN, Bankruptcy Judge.

This matter came on for hearing on March 19, 2010, on the objection of Shawn L. Cobb (“Cobb”) and Jacqueline A. Short (“Short”) to the claim of the Internal Revenue Service of the United States (the “IRS”) for $55,993.59 in delinquent employment withholding taxes and the objection of the IRS to the Chapter 13 Plan filed by Short in this case. The objection sought denial of the claim of the IRS on the grounds that Short was not a responsible person pursuant to 26 U.S.C. § 6672 and she did not willfully fail to pay the withholding taxes in…